TAXATION ADMINISTRATION ACT 1996 - SECT 54 Wilfully destroying records
TAXATION ADMINISTRATION ACT 1996 - SECT 54
Wilfully destroying records54 Wilfully destroying records
A person must not wilfully damage or destroy a record required to be kept by a taxation law.
: Maximum penalty--500 penalty units.
Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.